Management Theory and Studies for Rural Business and Infrastructure Development, Volume 15

Methodological aspects of creation of accounting information system in an enterprise

Povilas Domeika


Creation of Accounting Information System (AIS) and efficiency of exploatation in agricultural
enterprises are closely connected with practical realization decisions and projects, first of all,
with computer-aided database (CDB) creation and usage. The aim of this research – to define more
improve methodology for AIS creation in an enterprise. There were used the following methods of
research: analysis and sinthesis of scientific publications connected with AIS creation, generalization
of practical experience for AIS creation, monographical, etc.
Methodological aspects of AIS creation, analysed in the article, includs the following: the
problems of primary data measurement and registration into the carriers of information; the usage
of precision farming means in plant-breeding and another branches of production; unification of
primary documents content and forms; preparation of information classificators and possibilities of
its improvement; preparation of magnetic discs and primary data work up by automatic way; presentation
of secondary information to users of an enterprise and possibilities of decision making
processes in management.

Keyword(s): accounting Information System (AIS), computer-aided database (CDB) projection of AIS, precision farming, primary data

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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

This journal is published under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License. Responsible editor: Dr Audrius Gargasas.